0804

Mangoes sliced dried

12%

5%

1905 or 2106

Khakra and plain chapati / roti

12%

5%

19 or 21

Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme dulyapproved by the Central Government or any State Government, subject to specified conditions [Foot note 1]

18%

5 %

21

Namkeens other than those put up in unit container and, -

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily

[Foot note 2]

12%

5%

2710

Imposing GST only on the net quantity of superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]

18%

18%

[Clarification to be issued]

30

Ayurvedic, Unani, Siddha, Homeopathy medicines, other than those bearing a brand name

[Foot note 3]

12%

5%

3213

Poster Colour

28%

18%

3407

Modelling paste for children amusement

28%

18%

3915

Plastic waste, parings or scrap

18%

5%

4004 00 00

Rubber  waste, parings or scrap

18%

5%

4017 00 20

Hard Rubber waste or scrap

28%

5%

4707

Paper waste or scrap

12%

5%

4907

Duty credit scrips

5%

Nil

5401

Sewing thread of manmade filaments, whether or not put up for retail sale

18%

12%

5402, 5404, 5406

All synthetic filament yarn, such as nylon, polyester, acrylic, etc.

18%

12%

5403, 5405, 5406

All artificial filament yarn, such as viscose rayon, Cuprammonium,

18%

12%

5508

Sewing thread of manmade staple fibres

18%

12%

5509, 5510, 5511

Yarn of manmade staple fibres

18%

12%

5605

Real Zari

12%

5%

6802

All goods falling under heading 6802 [other than those of marble and granite or those which attract 12% GST]

28%

18%

7001

Cullet or other waste or scrap of Glass

18%

5%

8305

Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal

28%

18%

8483

Plain Shaft Bearing 8483

28%

18%

84

Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP

28%

18%

84 or 85

Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps

28%

18%

84 or 85

E-Waste

28%/18%

5%

Any Chapter

Biomass briquettes

18%

5%

S. No

Description

Present applicable IGST rate

Recommended IGST rate

1

IGST exemption on imports of rigs imported for oil / gas exploration and production projects under lease, subject to the following conditions that:

(i)       Integrated tax leviable under section 5(1) of the IGST Act, 2017 on supply of service covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017;

(ii)     The rig is not sold without the prior permission of the Commissioner of Customs of the port of importation;

(iii)   to re-export the goods within 3 months from the expiry of the period for which they were supplied under a transaction covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017 out of India;

(iv)   to pay on demand an amount equal to the integrated tax payable on the said goods but for the exemption under this notification in the event of violation of any of the above conditions and applicable interest.

5%

Nil

2

Exemption from IGST on imports of medicines supplied free by international agencies like UNICEF, WHO, Red Cross etc.

12%/5%

Nil

3

1. A.    Exemption from IGST on imports of bona fide gifts upto CIF value limit of Rs. 5000 imported through post or air.

28%

Nil